#CIT(A) powers

ITAT Pune holds that the Commissioner of Income Tax (Appeals) cannot dismiss appeals merely for non-prosecution but must adjudicate grounds on merit under Section 250(6) of the Income Tax Act. The ruling reinforces the obligation of appellate authorities to ensure substantive justice, impacting taxpayers facing procedural dismissals.

The ITAT Nagpur holds that an assessment under Section 251(1)(a) can be set aside for inadequate inquiry by the Assessing Officer, regardless of whether the assessee submitted a response. This affirms that natural justice requires more than mere procedural compliance - the inquiry itself must be meaningful, fair, and substantive, impacting how tax officers conduct scrutiny assessments nationwide.